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财务报表粉饰行为是一个国际性、历史性的问题,如何防范财务报表粉饰行为一直是整个会计学界研究的重点课题,也是各国政府着力解决的重大问题。然而,时至今日,形形色色的财务报表粉饰行为仍困扰着各国。比如,美国“安然事件”以及我国的“银广厦事件”等会计造假丑闻看,都是通过造假手段,粉饰经营业绩,提供虚假会计信息,进行财务欺诈,导致股票市场大幅下跌,不仅使国家、股民、相关经济利益主体遭受经济损失,而且也严重损害了注册会计师行业的社会公信力,更为严重的是打击了投资者、社会公众的信心,干扰了市场经济的健康发展,扰乱了会计行业应有的稳定的会计秩序。一、财务报表粉饰行为产生的动因
The whitewashing of financial statements is an international and historic issue. How to prevent the whitewashing of financial statements has always been a key issue for the entire accounting profession and a major issue that all the governments are trying to solve. However, up to now, all kinds of finishes of the financial statements still plague the countries. For example, the accounting fraud scandals, such as the “Enron Incident” in the United States and the “Silver Guangsha Incident” in our country, all see the stock market plummet by means of counterfeit means, which are used to gloss over the operating performance, provide false accounting information and conduct financial fraud , Not only suffered economic losses to the country, investors and related economic interests, but also seriously undermined the social credibility of the CPA industry. More seriously, the confidence of investors and the general public was disrupted, the healthy development of the market economy was disrupted, Disrupt the accounting profession should be stable accounting order. First, the financial statements generated by whitewash motivation